我国首次颁发的《企业会计准则》(以下简称“会计准则”)已经发布,将于1993年7月1日起施行。这是我国会计制度的一次重大变革。笔者通过学习,就会计准则与现行会计制度(主要指国营工、商业企业会计制度)作些比较分析,现将它们的差异列示如下: 一、对会计核算的规范方式不同。会计准则主要是通过会计核算的一般原则和对会计要素的确认、记录、计算、报告的原则性规定来规范企业的会计核算工作,要求企业在不违反会计准则规定的基础上,自己确定核算模式,其核心为会计报告。而现行会计制度以会计科目为核心,详细规定了会计核算的操作方法和会计报告的编报方法,企业在会计核算上没有自主权。二、适用范围不同。会计准则适用于设在中华人民共和国境内的所有企业,境外的中国投资企业也要按会计准则向国内有关部门编报财务报告。这一规定突破了行业和所有制界线,改变了《会计法》规定的适用范围。而现行会计制度是分行业、分所有制制订的,一 The first “Enterprise Accounting Standards” (hereinafter referred to as “Accounting Standards”) issued by our country has been promulgated and will come into effect on July 1, 1993. This is a major change in our accounting system. The author through the study, the accounting standards and the current accounting system (mainly state-owned industrial and commercial enterprises accounting system) for some comparative analysis, the differences are listed below: First, the norms of accounting different ways. Accounting standards are mainly through the general principles of accounting and accounting for the confirmation of elements, records, calculations, reporting principles to regulate the accounting firm, requiring enterprises to not violate the provisions of accounting standards, to determine their own accounting model , The core of which is the accounting report. The current accounting system with accounting as the core, detailed provisions of the accounting methods of operation and preparation of accounting reports, companies have no autonomy in accounting. Second, the scope of application is different. Accounting standards apply to all enterprises located in the territory of the People’s Republic of China. Overseas Chinese-invested enterprises also prepare financial reports to relevant domestic departments in accordance with accounting standards. This provision broke through the industry and ownership boundaries and changed the scope of application of the Accounting Law. The current accounting system is sub-sectors, sub-ownership of the system, one